M/s Quadro Info Technologies Pvt. Ltd., Kolkata V. ITO, WD-1(4), KOLKATA, Kolkata

ITA 307/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1309 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 26-02-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR CIT LD
• Assessee Lawyers: S JHAJAHRIA FCA LD

Judgement Text

1 ITA NO.307/KOL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA BEFORE: SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO. 307/KOL/2016 A.Y: 2010-11 M/S. QUADRO INFO VS. I.T.O., WARD 1(4), KOLKATA TECHNOLOGIES P.LTD PAN: AAACQ 1163F [APPELLANT] [RESPONDEN T] FOR THE APPELLANT : SHRI S.JHAJAHRIA, FCA, LD. AR FOR THE RESPONDENT : SHRI SAURABH KUMAR, ADDL.CI T, LD.SR.DR DATE OF HEARING : 12-10-2017 DATE OF PRONOUNCEMENT : 25-10-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), I, KOLKATA D T. 27-01-2016 FOR THE A.Y 2010-11. 2. THE LD.AR SUBMITS THAT THE APPEAL WAS FILED BEF ORE THE CIT-A WITH THE DELAY OF 168 DAYS DUE TO BAD HEALTH OF SHR I RP SALARPURIA, BUT, FOR NON SUBMISSION OF ANY EVIDENCE IN SUPPORT OF THIS CONTENTION, THE CIT-A DISMISSED APPEAL AT THE ADMISSION STAGE. THE LD.AR ALSO SUBMITS THAT THE AO DETERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS.28,07,690/- AGAINST RS.3,17,607/- (PROFIT) AS SH OWN BY THE ASSESSEE IN ITS RETURN. IN VIEW OF THE ABOVE, THE A SSESSEE UNDERTAKES BEFORE US TO FILE EVIDENCE IN SUPPORT OF ITS DELAY OF 168 DAYS BEFORE THE CIT-A AND PRAYED TO REMAND TO THE FILE OF CIT -A FOR HIS FRESH ADJUDICATION. 3. ON THE OTHER HAND, THE LD.DR OPPOSED TO THE SAME AS SUBMITTED BY THE LD.AR OF THE ASSESSEE. HE ALSO SUBMITTED THA T THE CIT-A HAS RIGHTLY DISMISSED THE APPEAL OF ASSESSEE AT THE ADM ISSION STAGE FOR 2 ITA NO.307/KOL/2016 NON SUBMISSION OF ANY EVIDENCE SUPPORTING THE IMPUG NED DELAY IN FILING THE SAME BEFORE HIM AND RELIED ON THE ORDER OF THE CIT-A. 4. HEARD BOTH THE PARTIES AND PERUSED THE RECORD. W E FIND THAT THE CIT-A DISMISSED THE APPEAL FOR NON SUBMISSION OF AN Y EVIDENCE TO CONDONE DELAY IN FILING APPEAL. THUS, WE DIRECT ASS ESSEE TO PRODUCE NECESSARY EVIDENCE IN SUPPORT OF ITS CONTENTION IN CONDONING THE DELAY AND CIT-A SHALL CONSIDER THE SAME RAISED BEFO RE HIM. IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO R EMAND THE GROUND NO. 1 TO THE FILE OF THE CIT-A FOR HIS FRESH CONSID ERATION AND TO PASS A FRESH ORDER AS PER LAW. THE ASSESSEE SHALL COOPERA TE IN THE FIRST APPELLATE PROCEEDINGS FOR SPEEDY DISPOSAL. THE ASSE SSEE SHALL BE AT LIBERTY TO FILE EVIDENCES, IF ANY, TO SUBSTANTIATE ITS CASE. THE ASSESSEE IS ALSO DIRECTED NOT TO SEEK ANY FURTHER ADJOURNMEN T BEFORE THE CIT- A IN THE FIRST APPELLATE PROCEEDINGS. THEREFORE, TH E GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 25-10 -2017 SD/- SD/- P.M. JAGTAP S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 25-10-2017 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT: M/S. QUADRO INFO TECHNOLOGIES PVT. LTD C /O SALARPURIA & CO. 7, C.R AVENUE, KOLKATA-72. 2 RESPONDENT :INCOME TAX OFFICER, WARD 1(4), KOLKATA, AAYKAR BHAWAN, P-7 CHOWRINGHEE SQUARE, KOLKATA-69. 3 . TH E CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, SR.PS/H.O.O,ITAT,KOL